Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Petitioner challenged order blocking Input Tax Credit (ITC) balance due to failure to produce mandatory vehicle movement details like lorry receipt and trip sheet as required u/s 16(2)(b) of CGST Act. Court held petitioner was obligated to furnish such particulars to avail ITC benefit. Since petitioner failed to do so, impugned assessment order was rightly passed. Petitioner has alternate remedy of appeal before Appellate Authority instead of directly approaching High Court through writ petition. Hence, petition dismissed.
Petitioner challenged order blocking Input Tax Credit (ITC) balance due to failure to produce mandatory vehicle movement details like lorry receipt and trip sheet as required u/s 16(2)(b) of CGST Act. Court held petitioner was obligated to furnish such particulars to avail ITC benefit. Since petitioner failed to do so, impugned assessment order was rightly passed. Petitioner has alternate remedy of appeal before Appellate Authority instead of directly approaching High Court through writ petition. Hence, petition dismissed.
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